By Advs.sri.harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 21 DAY OF DECEMBER 2021/30TH AGRAHAYANA, 1943 WP(C) NO. 29776 OF 2021 PETITIONER: NARAYANAN DUDHACHANERNAKULAM DISTRICT 683514 VATHERIPARAMBIL VEEDU, CHERAI P.O, CHERAI, BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENTS: 1THE INCOME TAX OFFICERNON CORP WARD 2(4) AND TDS, THOPPUMPADY, KOCHI 682 005 2THE COMMISSIONER OF INCOME TAX (APPEALS)INCOME TAX DEPARTMENT, C.R BUILDINGS, I.S PRESS ROAD, KOCHI 682 018 3THE COMMISSIONER OF INCOME TAX (APPEALS)NATIONAL FACELESS APPEAL CENTRE, DELHI 110 001 BY ADV.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FORADMISSION ON 21.12.2021, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: W.P.(C) No.29776/21 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No.29776 of 2021 ---------------------------------------- Dated this the 21[st] day of December, 2021 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessmentyear 2017-18, petitioner has preferred an appeal before the secondrespondent, a copy of which is produced as Ext.P2. A petition for stay ofproceedings pursuant to the assessment order has also been filed asExt.P2(a). Petitioner apprehends coercive proceedings to be effectedeven before the petition for stay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel for thepetitioner as well as the respondents, I am of the opinion that this writpetition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the competent authorityamongst the respondents to consider and pass orders on Ext.P2(a) staypetition, within a period of two months from the date of receipt of a copy ofthis judgment. Till such a decision is taken, all coercive proceedingsinitiated against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. vps Sd/- BECHU KURIAN THOMAS JUDGE APPENDIX OF WP(C) 29776/2021